Take Steps To Fill Vacancies In Municipal Taxation Tribunal: High Court To Delhi Govt
The Delhi High Court has directed the Delhi Government to fill up the vacancies in the Municipal Taxation Tribunal and ensure that it is in place.“It is hoped and expected that expeditious steps shall be taken in this regard,” Justice Sachin Datta said in an order passed on February 14. “Let a copy of this order be sent to the Chief Secretary, GNCTD,” the court added. Justice Datta...
The Delhi High Court has directed the Delhi Government to fill up the vacancies in the Municipal Taxation Tribunal and ensure that it is in place.
“It is hoped and expected that expeditious steps shall be taken in this regard,” Justice Sachin Datta said in an order passed on February 14.
“Let a copy of this order be sent to the Chief Secretary, GNCTD,” the court added.
Justice Datta said that the court is seized of a large number of writ petitions filed because the concerned Municipal Taxation Tribunal, which is contemplated to be set up under Section 169 of Delhi Municipal Corporation Act, 1957, is not functional for want of coram.
The court was dealing with a plea filed by one Deepak Sehgal challenging the demand notice issued by SDMC based on an Assessment Order, as well as the notice issued by MCD under Section 123D of the Delhi Municipal Corporation Act, 1957.
Sehgal challenged the impugned notices and the Assessment Order on the ground that no opportunity of hearing was afforded to him to make submissions.
The court noted that the Assessment Order recorded that the suo moto assessment was resorted to based on information or documents available on record.
It ordered that during the said exercise, Sehgal shall be at liberty to place on record the relevant information or documents on record to enable the MCD to consider the plea.
“Let the aforesaid exercise be completed within a period of four weeks from today,” the court said.
The counsel for the parties agreed that the hearing shall be provided to Sehgal by the concerned Joint Assessor and Collector.
Accordingly, the court directed that a speaking order or rectification of the Assessment Order shall be issued within four weeks.
Till the aforesaid exercise is completed, the demand notice dated 01.02.2024 shall remain in abeyance, the court said.
Counsel for Petitioner: Mr. Varun K. Chopra and Ms. Mehul Sharma, Advs
Counsel for Respondents: Mr. Tushar Sannu, SC along with Mr. Manoviraj Singh, Adv
Title: DEEPAK SEHGAL v. MUNICIPAL CORPORATION OF DELHI & ANR.
Citation: 2024 LiveLaw (Del) 230